scholarly journals CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS OF THEORIES AND MODELS

2019 ◽  
Vol 5 ◽  
pp. 22-30 ◽  
Author(s):  
Pavlo Brin ◽  
Mohamad Nassif Nehme
Keyword(s):  
Triple Bottom Line ◽  
Implementation Process ◽  
Bottom Line ◽  
Business Corporation ◽  
The Third ◽  
Community Interest ◽  
Line Theory ◽  
Corporate Social ◽  
A Company

Various definitions, forms, and theories related to Corporate Social Responsibilities (CSR) are presented in this article. Nowadays most corporations follow different methodologies to implement CSR approach. But in most cases corporation follow CSR methodology that reflects only its shareholders’ interest neglecting its community interest. Critical analysis and comparison for the main CSR theories are presented also, followed by a conclusion about a comprehensive form of CSR that targets both shareholders and community interest. Three of the main CSR theories and models have been represented and analyzed in this article: The Carroll Theory, The Triple Bottom Line Theory, and The Stakeholder Theories. Since any business corporation has to adopt one of these theories, this study reveals the strength and challenges of every theory. There is no doubt that every theory has been well analyzed by its founder or scholar, but an advanced understanding for every theory will make it possible for a corporation’s managers and decision makers to implement long term social and environmental strategies with more accurate achievements. This article is divided into four main sections, the first section presents Carroll’s model for CSR, followed by the second, which is about the Triple Bottom Line theory for CSR, and the third represents the Stakeholder theory. The fourth section analyzes three CSR theories and sheds light on the core responsibility of every theory. Comprehensive analysis for the three recognized CSR models was represented in a table to help readers to locate and clarify systemic differences and common features between the three theories. The last section of the article reveals three main outcomes, the first outcome represents a recommendation for the implementation process of adopting any of the three theories, and which is divided into an internal and external level. The second outcome reveals the importance of addressing a specialized committee for CSR by a company, followed by the third outcome that discusses some of the implications of this analysis for future CSR research and studies.

scholarly journals The Impact of CSR on Corporate Value of Restaurant Businesses Using Triple Bottom Line Theory

2021 ◽  
Vol 13 (4) ◽  
pp. 2131
Author(s):  
Jimin Shim ◽  
Joonho Moon ◽  
Won Seok Lee ◽  
Namho Chung
Keyword(s):  
Panel Data Analysis ◽  
Triple Bottom Line ◽  
Least Square ◽  
Bottom Line ◽  
Theoretical Contribution ◽  
Ordinary Least Square ◽  
Line Theory ◽  
Restaurant Firms ◽  
Corporate Social ◽  
The Impact

The main goal of this study was to investigate the association between corporate social responsibility (CSR) and the value of restaurant firms by employing triple bottom line theory, a framework for a business model of sustainable development focusing on profit, environment, and people rather than just maximizing profit. Even though triple bottom line has been a common theoretical foundation in the CSR area, there is sparse literature on the theory in the context of CSR in the restaurant domain. Data regarding CSR dimensions and market-to-book value from 32 publicly traded restaurant firms in the US stock market for the period 1999–2012 were gathered, and panel data analysis methods of ordinary least square, one-way fixed effect, and time series feasible generalized least square were employed. The results revealed that economic CSR enhanced restaurant value, whereas environmental CSR diminished the value. The theoretical contribution of this study is that it will broaden the scope of triple bottom line theory. The results of the study will help restaurant administrators determine CSR policy.

Coffee shop corporate social responsibility (CSR) and reuse intention using triple bottom line theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ji Min Shim ◽  
Won Seok Lee ◽  
Joonho Moon ◽  
Myungkeun Song
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Explanatory Power ◽  
Triple Bottom Line ◽  
Equation Modeling ◽  
Price Fairness ◽  
Bottom Line ◽  
Content Type ◽  
Line Theory ◽  
Corporate Social

PurposeThe purpose of this study is to identify the attributes that statistically affect reason intention. The triple bottom line, a theoretical framework of corporate social responsibility (CSR) consisting of economic, social and environmental subdimensions, is used as the theoretical foundation.Design/methodology/approachIn this study, price fairness, quarantine and hygiene, and eco-friendliness represent economic, social and environmental CSR, respectively. Amazon Mechanical Turk is used for data collection. The valid number of observations is 474. Structural equation modeling is implemented to test the research hypotheses.FindingsThe results indicate that price fairness, quarantine and hygiene positively affect the reuse intention of coffee shops. However, eco-friendliness appears to be an attribute that does not significantly affect reuse intention.Originality/valueThis study theoretically contributes to the literature by demonstrating the explanatory power of triple bottom line theory for café customer intention.

scholarly journals Three-Cluster Policy in the Implementation of Corporate Social Responsibility at InterContinental Bali Resort

2020 ◽  
Vol 2 (1) ◽  
pp. 11-21
Author(s):  
Putu Rian Arde Surya ◽  
◽  
I Ketut Budarma ◽  
I Gede Mudana ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Policy ◽  
Cluster Policy ◽  
Analysis Techniques ◽  
Great Love ◽  
Corporate Social ◽  
Small Things ◽  
A Company

Purpose: This research is to analyze the three-cluster policy in international, national, and local policy on corporate social responsibility (CSR) implementation at InterContinental Bali Resort. Research methods: The research method used is descriptive qualitative with juridical-normative analysis techniques. Results and discussion: The CSR implementation is related to three-cluster regulation analysis, as follows: do small things with great love, embrace the joy of giving, give a little, safe a life!, green living!, and IHG earth week. The implementation of CSR has an impact on the sustainability of the company. Conclusion: A company in carrying out its activities are not only on more financial factors such as profits or dividends but be based on social and environmental responsibility for the present and long term.

scholarly journals The Influence of CSR Program "Desa Wisata Buah Diwak" on the Image of PT Industri Jamu Dan Farmasi Sido Muncul. Tbk Company

2019 ◽  
Vol 9 (2) ◽  
pp. 145
Author(s):  
Ega Karismabumi Latunagari
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Corporate Social

Sebagai organisasi bisnis yang hidup berdampingan dengan masyarakat, maka sebuah perusahaan perlu menjalankan konsep triple bottom line (Profit, Planet, People). Program CSR berbasis Community Development merupakan salah satu saluran komunikasi antara perusahaan dengan lingkungan. Sehingga, diharapkan mampu memberikan dampak positif bagi kesejahteraan masyarakat sekaligus menciptakan citra positif perusahaan di mata stakeholder. Maka dari itu, penelitian ini bertujuan untuk mengetahui pengaruh efektivitas program CSR Desa Wisata Buah Diwak terhadap citra PT Industri Jamu Dan Farmasi. Tbk. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada kelompok tani. Melalui hasil olah data, diketahui bahwa nilai R square sebesar 0.101 dan nilai signifikansi sebesar 1.130. Sehingga dapat disimpulkan bahwa pengaruh antara efektivitas program CSR dengan citra perusahaan belum maksimal. Hal ini dipengaruhi oleh beberapa faktor, salah satunya karena program CSR baru berjalan selama 3 tahun. Padahal hasil dan manfaat dari program CSR baru dapat dirasakan secara langsung oleh kelompok tani minimal dalam jangka waktu 5 tahun. Keywords : corporate social responsibility, community development, citra perusahaan

Sustainability

2012 ◽  
pp. 118-141
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Organizational Learning ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Global Priority ◽  
Corporate Social ◽  
Positive Results

Organizations of all kinds must increasingly take into account not only the simple bottom line of their organizational operations, but also address their sustainability in broader terms. This chapter reviews sustainable development and the various definitions of sustainability accepted in the literature and in organizational practice, including what has become known as “Triple Bottom Line” (tbl) sustainability. The complex systemic properties of sustainability are detailed, and the general status of sustainability as an organizational, national, and global priority is characterized. The importance of organizational learning in achieving sustainability is explained, and important guidelines are outlined for sustainability performance measurement and reporting, including Corporate Social Responsibility and the Global Reporting Initiative. Details of attempts by various individuals and organizations to address sustainability in practice and how they achieve positive results are described, and latent opportunities to express leadership are highlighted.

Three Bottom Line (3BL) Dan Corporate Social Responbility (CSR) Dalam Peningkatan Company Images

2016 ◽  
Vol 1 (01) ◽  
pp. 1-12
Author(s):  
Chintia Margaretha Aprilliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Bottom Line ◽  
The People ◽  
Corporate Social ◽  
A Company

The Three Bottom Line or better known as 3BL, consists of three elements forming the People, Planet, Profit. Every company strives to always be the best and can continue to grow at a time through the company's purpose. Profit is the ultimate goal of a company, but that goal would not be run without the activities that integrate between society and the environment  therein.  Merging  the three  then  known as the Three Bottom line (3BL). 3BL It can be applied in balance between the elements with other elements through Corporate Social Responsibility (CSR). CSR not only can evidence the company cares about the environment or socio around but if the company is successful in a program that has been planned it can be sure the community will be more familiar with the company is a company which imaged well in other words the success of their Corporate Social Responsibility (CSR) as a step to implement 3BL with a more robust and balanced impact on improving   the   image   of   the   company   itself   (improving company images). This article will discuss the influence of the three bottom line is run through the CSR program with an increase in the company's images that are conceptual.

scholarly journals Responsibilities of Multinational Corporations on Environmental Issues

2017 ◽  
Vol 10 (5) ◽  
pp. 78
Author(s):  
Mahsa Hosseini Moghaddam ◽  
Ali Zare
Keyword(s):  
Human Rights ◽  
International Law ◽  
Multinational Corporations ◽  
Environmental Issues ◽  
Multinational Companies ◽  
Political Issues ◽  
The Third ◽  
Responsible Behavior ◽  
Corporate Social ◽  
A Company

Multinational corporations play more roles in social and cultural and political issues in this century. This growing trend in multinational companies, has led the international law, talk about "corporate social responsibility". One of the most important aspects of CSR is environmental issues. The question is that is there enough regulatory basis- at the local or international level- to guaranty responsible behavior of these companies. And in the cases of environmental damages which parts of a company should be responsive and compensate damages. Perhaps the assignment of responsibility in the actions against multinational companies on environmental issues is not too difficult; the reason is that losses are objective and external. Note that in many deserving cases, harm to the environmental rights is a violation of human rights, particularly the third generation of human rights.

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